Page 1 of 2 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. Regular Session, 2011 ENROLLED SENATE BILL NO. 30 BY SENATOR WALSWORTH Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana. AN ACT1 To enact Subpart O of Part 1 of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised2 Statutes of 1950, to be comprised of R.S. 47:120.38, relative to donations of refunds;3 to provide for such donations to the Louisiana Bicentennial Commission and Battle4 of New Orleans Bicentennial Commission; and to provide for related matters.5 Be it enacted by the Legislature of Louisiana:6 Section 1. Subpart O of Part 1 of Chapter 1 of Subtitle II of Title 47 of the Louisiana7 Revised Statutes of 1950, comprised of R.S. 47:120.38 is hereby enacted to read as follows:8 SUBPART O. LOUISIANA BICENTENNIAL COMMISSION AND9 BATTLE OF NEW ORLEANS BICENTENNIAL COMMISSION DONATION10 §120.38. Income tax checkoff; donation for Louisiana Bicentennial Commission11 and Battle of New Orleans Bicentennial Commission 12 A. Every individual who files an individual income tax return for the13 current tax year and who is entitled to a refund may designate on his current14 year return that all or any portion of the total amount of the refund to which he15 is entitled shall be donated to the Louisiana Bicentennial Commission, as16 provided for in Chapter 27 of Title 25 of the Louisiana Revised Statutes of 1950,17 R.S. 25:1231, et seq., and Battle of New Orleans Bicentennial Commission, as18 provided for in Chapter 27-A of Title 25, R.S. 25:1238.1, et seq., in lieu of that19 amount being paid to him as a refund, in which case the refund shall be reduced20 by the amount so designated. The designation shall be made at the time of the21 filing of the current year tax return and shall be made on the income tax return22 form as prescribed by the secretary of the Department of Revenue. No donation23 made under the provisions of this Subsection shall be invalid for lack of an24 authentic act.25 ACT No. 127 SB NO. 30 ENROLLED Page 2 of 2 Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. B.(1) Funds received by the Department of Revenue as provided for in1 Subsection B of this Section shall be remitted to Louisiana Historical Legacy2 Incorporated, a 501(c)(3) non-profit foundation, registered with the Louisiana3 Secretary of State’s office, to accept donations to assist with funding the4 statutory missions of the Louisiana Bicentennial Commission and the Battle of5 New Orleans Bicentennial Commission.6 (2) The donations remitted to Louisiana Historical Legacy Incorporated7 shall be used solely for the purposes provided for in Chapters 27 and 27-A of8 Title 25.9 (3) The annual reports required by R.S. 25:1238.5 and R.S. 25:1235 shall10 include an accounting of refund donations received and a detailed explanation11 of expenditures, as well as a description of the Louisiana Historical Legacy12 Incorporated's activities.13 Section 2. The provisions of this Act shall be applicable to taxable years beginning14 on or after January 1, 2011 and before January 1, 2016.15 Section 3. This Act shall become effective upon signature by the governor or, if not16 signed by the governor, upon expiration of the time for bills to become law without signature17 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If18 vetoed by the governor and subsequently approved by the legislature, this Act shall become19 effective on the day following such approval.20 PRESIDENT OF THE SENATE SPEAKER OF THE HOUSE OF REPRESENTATIVES GOVERNOR OF THE STATE OF LOUISIANA APPROVED: